30% Ruling Calculator
See what the Dutch expat scheme is actually worth on your salary — including the salary condition that quietly cuts the allowance short, and the drop to 27% coming in 2027.
Your 30% ruling benefit
Side by side
| With ruling | Without | |
|---|---|---|
| Income tax (box 1) | €0 | €0 |
What 2027 looks like
2027 figures use the announced 27% rate with indicative indexed thresholds (~€50,400 / ~€38,300). Treat them as a planning estimate until the Belastingdienst publishes final 2027 numbers.
2026 parameters verified September 2026: minimum taxable salary €48,013 (€36,497 under 30 with a master's), maximum basis €262,000 (WNT norm) giving a €78,600 ceiling on the tax-free amount.
2026 at a glance
| Tax-free percentage | 30% |
| Minimum taxable salary | €48,013 |
| Under 30 + master's | €36,497 |
| Maximum basis (WNT) | €262,000 |
| Maximum tax-free | €78,600 |
| From 2027 | 27% |
The ruling runs for a maximum of five years, counted from the start date on your decision letter.
Comparing an offer?
Put the Dutch package next to Germany and Ireland on net pay and cost of living before you decide.
Open EU Salary Calculator →The three things that catch people out
- The percentage is a ceiling, not a promise. Your taxable salary after the allowance still has to clear €48,013. On a €60,000 salary a full 30% would leave €42,000 taxable — below the line — so the allowance is trimmed to about €11,987 instead of €18,000.
- The cap now applies to everyone. The transitional rule ended, so from 1 January 2026 the WNT norm of €262,000 applies to all employees using the scheme. Nothing above that counts toward the allowance.
- A lower taxable salary has a cost. Pension accrual, mortgage borrowing capacity, and unemployment or disability benefits are all based on taxable salary, not total salary. The monthly gain is real, but it is not free.
Sources: Belastingdienst 2026 salary conditions for the expat scheme; WNT bezoldigingsmaximum 2026 (€262,000, published in the Staatscourant); Belastingplan measures reducing the rate to 27% from 2027. Always confirm your own situation with your employer's payroll provider or a Dutch tax adviser.
Frequently asked questions
What is the minimum salary for the 30% ruling in 2026?
Your taxable salary after the tax-free allowance must be at least €48,013 in 2026, or €36,497 if you are under 30 and hold a qualifying master's degree. If a full 30% would push you below that line, only a smaller allowance can be paid tax-free — the calculator above does that trimming for you.
Is the 30% ruling capped?
Yes. From 2026 the allowance is calculated on a salary of at most €262,000 (the WNT norm), so the maximum tax-free amount is €78,600 per year. Salary above the cap is taxed normally.
What happens to the 30% ruling in 2027?
From 1 January 2027 the percentage drops from 30% to a flat 27% for rulings that started on or after 1 January 2024, and the salary thresholds are indexed upward. The calculator shows both years so you can see the difference before it lands.
Does the 30% ruling reduce my social security contributions?
It reduces your taxable box 1 salary, which lowers wage tax and the national insurance embedded in the first bracket. It also lowers the salary used for pension accrual and for unemployment or disability benefits — the trade-off people most often overlook.